ACCT 484 Lecture 37: ACCT 484 Day 37
30 Nov 2016
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Sec filing packages: prior to feb 2009, companies prepared report information in document format (html and text, today - companies must include their discoverable taxonomy set (dts) Sec dts: xbrl instance document (schemaref, xbrl extension taxonomy schema. Sec dei (document and entity information: all linkbases. The label linkbase allows the user to attach labels with different roles and languages to a given concept. The reference linkbase allows the user to attach external information (authoritative sources) to concepts. The presentation linkbase defines how concepts are nested and ordered. The calculation linkbase defines how values of concepts should, for example, sum up from one to another. The definition linkbase allows the user to define additional semantics and relationships. The footnote linkbase allows the user to relate a footnote description to a. Why is xbrl instance document validation important: make sure the statements validate and match the rules, validate against xbrl, validate against the xml, specific sec rules.
